海关总署: 你署《海关总署办公厅关于商请研究边境小额贸易进口实行反倾销措施商品征税问题的函》(署办函[2003]343号)收悉。经研究,我们意见如下: 对目前及今后国内征收反倾销税和实行正式保障措施的进口产品,不再执行边贸进口税收政策,一律照章征收进口关税和进口环节增值税、消费税。该政策已报经国务院批准。 此复。 General Administration of Customs: Your Department, General Office of the General Administration of Customs, on the Issue of Taxation of Commodities Requiring Anti-dumping Measures on Import of Small-Scale Frontier Trade (Circular [2003] No.343) was received. After the study, we have the following opinions: We will no longer enforce the import tax policy on imported products at present and in the future when we impose anti-dumping duties and implement formal safeguard measures in our country. We will impose import duty and import duty on value added tax and consumption tax according to the regulations. This policy has been approved by the State Council. This complex.